The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example HTS code | 9503.00.00 | USITC HTS |
| MFN (general) duty | 0% | USITC HTS |
| Section 301 (China) | 0% (not on the lists for this code) | USTR China tariffs list (USITC) |
| Heading 9903.05.31 (China) | 12.5% | USITC HTS |
| Import VAT / GST | None at federal level | CBP |
HS chapter hint: chapter 95. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$1.80 each, US$400 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value (FOB) | 1,800.00 |
| Duty at 12.5% of FOB | 225.00 |
| Freight | 400 |
| Insurance (0.5%) | 9.00 |
| Landed total | 2,434.00 |
| Per unit | 2.43 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the US import duty on plastic toys from China?
For HTS 9503.00.00, the general rate is 0%, Section 301 adds 0% and heading 9903.05.31 adds 12.5%, about 12.5% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026. Other codes in chapter 95 carry different rates.
Is the US duty charged on freight?
No. US duty is charged on the transaction value, which normally excludes international freight and insurance. Merchandise processing fees apply to formal entries, and ocean shipments also pay harbor maintenance fees.
Which HS chapter are plastic toys in?
Usually chapter 95 (toys, games and sports equipment). The exact code depends on material and use, for example plastic toys. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic toys from China to the UK
- Import duty on plastic toys from China to the EU
- Import duty on plastic toys from China to Canada
- Import duty on plastic toys from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia